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Which of the following statements are true in respect of the quality of audit evidence? A. Documentary evidence is more reliable than oral evidence. B. Evidence obtained from internal sources within the company is more reliable than evidence from external sources (such as bank confirmation letters). C. The quality of evidence obtained from internal sources is unaffected by the effective operation of accounting and internal control systems. D. Evidence generated by auditors is more reliable than evidence generated within the entity. E. Original documents are more reliable than photocopies. |